Complement of ICMS (SAP Library

Complement of ICMS

Introduction

A special case of ICMS is the Complement of ICMS. This tax is calculated and posted under the following conditions:

a company buys a product in another state
the product is used for consumption

The Complement of ICMS is calculated as the difference between the ICMS rate charged by the vendor and the ICMS rate that is valid when buying in the same state. Comp. ICMS has to be posted as a tax liability, but it is not added to the product price.

In addition to the normal calculation of the Complement of ICMS, the following exceptions exist. A state can define that for a certain material

the complement is not calculated and not paid
a different calculation base (e.g. 80%) is used

Note that the Complement of ICMS affects the FI posting only. The amount is not part of the Nota Fiscal and is therefore not stored in the Nota Fiscal database.

Rate Determination

The ICMS rates of the ship-from and ship-to tax regions are determined as described in Rate Determination MM and Rate Determination SD.

You can define exceptions by choosing the Customizing path for Complement of ICMS (exceptions) .